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of <h1>Goa Clarifies Input Tax Credit Use Under GST Act; Rule 88A Introduced for Flexibility Amid Section 49 Amendments.</h1> The Government of Goa issued a circular clarifying the utilization of input tax credit under the Goa Goods and Services Tax Act. Amendments to Sections 49, 49A, and 49B, effective from February 1, 2019, have led to challenges for taxpayers due to the mandatory order of utilizing integrated tax credit before central or state tax credits. Rule 88A was introduced to allow flexibility in using integrated tax credits for central and state taxes, provided integrated tax credits are exhausted first. Until the common portal updates to reflect these changes, taxpayers can continue using the existing system. Difficulties in implementation should be reported to the Commissioner of State Tax.
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